Taoiseach Enda Kenny has directly contradicted Apple bosses claims their company got a special deal from the Government on corporation tax.
Apple CEO Timothy Cook's told a US Senate committee his company got a special deal, allowing it to reduce its tax bill.
Attending an EU summit, where the Apple deal has been a talking point, Mr Kenny directly contradicted Mr Cook's testimony.
"I disagree with his comment. I am telling you Ireland does not do special deals or side deals with any company with regard to our corporation tax rate," he said.
Meanwhile, Fiance Minister Michael Noonan has accused US Senators who criticised the tax paid by Apple of being up on their "high horse" and not knowing what they are talking about.
A US Senate committee heard that Ireland had agreed a special tax rate with computer giant Apple, but Mr Noonan said the senators were incorrect.
He told the Oireachtas Finance Committe he or Ireland will not be the "whipping boy" for "misunderstandings" in the US Congress.
EUROPEAN leaders will discuss how to combat aggressive tax avoidance by major companies such as Amazon, Google and Apple at a summit on Wednesday, and cut the estimated €1 trillion a year the EU loses to tax evasion or avoidance.